Oklahoma § 68-607 - Importer for use licenses - Temporary permits Cooperative compacts or agreements with other states to collect

§ 68-607. Importer for use licenses - Temporary permits Cooperative compacts or agreements with other states to collect

taxes.

Oklahoma Statutes - Title 68. Revenue and Taxation

A. Before any person imports gasoline or diesel fuel into the

state in the fuel supply tank or tanks of any motor vehicle, or in

any other container for use on the highways of this state, such

person shall file application for and obtain a Motor Fuel/Diesel

Fuel Importer for Use License. Such requirement shall be complied

with notwithstanding the tax levied by the Motor Fuel Tax Code has

been paid on such gasoline or diesel fuel. However, persons

exempted by Section 605 of this title from the tax levied pursuant

to Section 603 of this title shall not be required to obtain such

license. The application required by this section shall be verified

and filed on a form prescribed and furnished by the Corporation

Commission showing the name and address and kind of business of the

applicant, a designation of the principal place of business and such

other information as the Corporation Commission may require. Such

application must also contain, as a condition to the issuance of the

license, an agreement by the applicant to comply with the

requirements of Section 601 et seq. of this title and the rules of

the Corporation Commission.

B. Before any such application may be approved by the

Corporation Commission, the applicant must fully comply with the

contribution requirements pursuant to Section 607.2 of this title.

In addition, prior to the approval, the Corporation Commission may

require the applicant to file a bond payable to the State of

Oklahoma conditioned upon compliance with the provisions of Section

601 et seq. of this title and the rules of the Corporation

Commission in a sum of not more than Ten Thousand Dollars

($10,000.00), the amount thereof to be fixed by an order of the

Corporation Commission. During the license year, the amount of any

such bond required may be increased or reduced by the Corporation

Commission at its discretion, and the Corporation Commission may in

its discretion, waive the filing of a bond by any person who

regularly purchases sufficient gasoline or diesel fuel on which the

motor fuel or diesel fuel excise tax has been paid to this state

when the tax equals or exceeds the amount of the tax levied against

such person under Section 601 et seq. of this title.

C. Upon approval of such application and bond, the Corporation

Commission shall issue to the applicant a nontransferable Motor

Fuel/Diesel Fuel Importer for Use License bearing a distinctive

number, at no charge to the applicant. The license shall be issued

on an annual basis and shall remain in full force and effect until

surrendered, suspended, or canceled in the manner provided by law.

Each license shall be valid only for the operation of motor vehicles

on the highways of this state by the person to whom it is issued

including motor vehicles transporting persons or property in

furtherance of the business of the licensee under a lease, a

contract or any other arrangement, whether permanent or temporary in

nature. The Corporation Commission may issue one (1) license

Oklahoma Statutes - Title 68. Revenue and Taxation

credential to evidence the compliance of the applicant with the

provisions of this section and the provisions of Section 1120 of

Title 47 of the Oklahoma Statutes.

D. In consideration of the use of the highways of this state,

and in addition to all other taxes levied for such purposes, all

persons who import motor fuel/diesel fuel into the state in the fuel

supply tank or tanks of motor vehicles for use in propelling the

vehicles on the highways for commercial purposes may receive a

temporary motor fuel/diesel fuel permit from the Corporation

Commission. This permit shall be recognized in lieu of licensing

requirements in this state. The permit shall indicate the time and

date of its issuance and shall be valid for a period not to exceed

one hundred twenty (120) hours from such indicated time.

A fee of Twenty-five Dollars ($25.00) shall be charged for the

issuance of the temporary permit. Eight Dollars ($8.00) of the fee

shall be apportioned in the same manner as other motor fuel/diesel

fuel revenue. Two Dollars ($2.00) of the fee shall be retained by

the Corporation Commission and apportioned as provided in Section

1167 of Title 47 of the Oklahoma Statutes. Fifteen Dollars ($15.00)

of the fee shall be paid to the State Treasurer for deposit in the

General Revenue Fund.

Any person importing motor fuel/diesel fuel into this state for

use while in possession of an expired, altered or undated temporary

fuel permit shall be deemed to be operating without proper licensing

and shall be subject to licensing and penalties as provided for in

the Motor Fuel/Diesel Fuel Importer for Use Tax Code.

The Corporation Commission may prescribe an application form for

the temporary permit and such other forms as it deems appropriate.

The Corporation Commission, without notice, may suspend the issuance

of temporary permits to any person found to be in violation of the

Motor Fuel/Diesel Fuel Importer for Use Tax Code or similar laws of

this state.

The Corporation Commission may enter into an agreement with any

person or corporation located within or without the state for

transmission of temporary permits by way of a facsimile machine or

other device when the Corporation Commission determines that such

agreement is in the best interests of the state.

The Corporation Commission may enter into an agreement with any

state for transmission of that state’s temporary permits by way of a

facsimile machine or other device when the Corporation Commission

determines that such agreement is in the best interests of the

state.

E. In lieu of the requirements as provided for in Section 601

et seq. of this title in respect to licensing, bonding, reporting

and auditing, the Corporation Commission may, when in the best

interests of this state and its residents, enter into the

International Fuel Tax Agreement or other cooperative compacts or

Oklahoma Statutes - Title 68. Revenue and Taxation

agreements with another state or other states or provinces to permit

base state or base jurisdiction licensing of persons importing motor

fuel or diesel fuel into this state and liable for the tax levied

pursuant to Section 601 et seq. of this title and provide for the

cooperation and assistance among the member states and provinces in

the administration and collection of motor fuels consumption and use

taxes. Any action taken by the Oklahoma Tax Commission with respect

to the International Fuel Tax Agreement or other such compacts or

agreements prior to June 9, 2004, shall remain in effect unless

altered by the Corporation Commission pursuant to its authority to

do so after the effective date of this act.

Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from

§ 6-607 of this title by Laws 1965, c. 215, § 2. Amended by Laws

1978, c. 220, § 34, eff. Jan. 1, 1979; Laws 1980, c. 209, § 6,

emerg. eff. May 30, 1980; Laws 1986, c. 142, § 4, emerg. eff. April

21, 1986; Laws 1988, c. 14, § 7, eff. July 1, 1988; Laws 1990, c.

95, § 1, eff. July 1, 1990; Laws 1993, c. 273, § 11, emerg. eff. May

27, 1993; Laws 1997, c. 284, § 7, eff. July 1, 1997; Laws 2003, c.

472, § 10; Laws 2004, c. 522, § 25, eff. July 1, 2004; Laws 2006, c.

238, § 13, emerg. eff. June 6, 2006; Laws 2008, c. 168, § 10, emerg.

eff. May 12, 2008; Laws 2009, c. 182, § 6, eff. Nov. 1, 2009.